Independent Standard-Setting Boards

The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.

The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.

The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.

Criteria and Requirements for Nominees

Board and committee members and nominating organizations, if applicable, are required to adhere to the following statements:

The member will act in the public interest, and will not submit to improper influence, whether financial or otherwise, that might impair his/her ability to serve or act as a member, with independence, integrity, and in the public interest. The member will be asked to make a written declaration in this regard.

The member will notify the Nominating Committee as soon as possible if his/her employer, employment status, or country of residence, changes.

The member will notify the Nominating Committee as soon as possible if they become aware that any complaint, disciplinary action or review has been initiated involving them in their professional capacity.

The member will assign to IFAC all of his/her rights, titles, and interests, including all rights of copyright, in his/her contributions to the work product of the board, expressly waiving any "moral rights" in such contributions. The member will be asked to do this in writing.

The nominating organization will support the member in his/her role, and will not exert improper influence, whether financial or otherwise, that might impair the member’s ability to act with independence, integrity, and in the public interest. The nominating organizations will be asked to make a written declaration in this regard.

The nominating organization or an individual, when completing the nominations form, will be asked whether it/he/she has received, or is aware of, any formal complaints about the nominee or whether any disciplinary actions have been taken against the nominee. The nominating organization or an individual should inform the Nominating Committee of any such developments taking place after the nominations form has been submitted.

ALL RIGHTS ARE RESERVED. You may not reproduce, store or transmit in any form or by any means, electronic or otherwise, including photocopying, recording, or storage in any type of reference or information retrieval system, nor may you translate, modify or create derivative works or adaptations based on the text of any file, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to permissions@ifac.org. See also Permissions Information.